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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of May 15, 2015 No. 469

About approval of Rules of application of release from taxation on value added of import to the territory of the Russian Federation and other territories which are under its jurisdiction, consumable materials for scientific research which analogs are not made in the Russian Federation

For the purpose of implementation of subitem 17 of article 150 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

Approve the enclosed Rules of application of release from taxation on value added of import to the territory of the Russian Federation and other territories which are under its jurisdiction, consumable materials for scientific research which analogs are not made in the Russian Federation.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of May 15, 2015 No. 469

Rules of application of release from taxation on value added of import to the territory of the Russian Federation and other territories which are under its jurisdiction, consumable materials for scientific research which analogs are not made in the Russian Federation

1. Import to the territory of the Russian Federation and other territories which are under its jurisdiction of consumable materials for scientific research which analogs are not made in the Russian Federation (further - consumable materials) is exempted from taxation on value added on condition of submission by the customs applicant to customs authority along with submission of the declaration on goods of the document confirming import of the consumable materials included in the list of consumable materials for scientific research which analogs are not made in the Russian Federation which import to the territory of the Russian Federation and other territories which are under its jurisdiction is not subject to taxation on value added, No. 1096 approved by the order of the Government of the Russian Federation of October 24, 2014 "About the list of consumable materials for scientific research which analogs are not made in the Russian Federation which import to the territory of the Russian Federation and other territories which are under its jurisdiction is not subject to taxation on value added".

2. As the document confirming purpose of the imported consumable materials, can be provided by the customs applicant the contract with the foreign person if it contains information on the purpose of import of consumable materials, the approved plans (programs) of scientific research in case of their availability or other documents on economic activity which contain information on carrying out research and scientific and technical activities, and also experimental developments.

3. When importing to the territory of the Russian Federation and other territories which are under its jurisdiction of consumable materials from the territories of state members of the Eurasian Economic Union the tax authority in which region of activities the organizations which performed import of consumable materials are registered checks within tax control legitimacy of application of release from taxation for value added.

4. The value added tax is subject to payment in case of violation of target use of consumable materials.

 

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